ARGYLE INDEPENDENT SCHOOL DISTRICT Argyle, Texas To: Argyle ISD Board of Trustees From: Liz Stewart, Chief Financial Officer Date: August 14, 2013 Subject: 2013 ‐2014 Budget Action: For Discussion and approval at the August 19, 2013 Board Meeting Background There are very minor adjustments to the budget since the last presentation in the July meeting. The proposed 2013‐2014 budget is presented for approval by Fund and Function. Contact Liz Stewart, CFO Recommendation The Argyle ISD Administration recommends that the Board adopt and approve the 2013‐2014 Budget for the General Operation Fund (199), Child Nutrition Fund (240), and Debt Service Fund (511). Liz Stewart Chief Financial Officer
AR RGY YLE E IS SD
BUDGE ET 3-2014 2013
Argyle ISD 2013 – 2014 Budget Recommendations August 19, 2013 The recommended budgets for the 13/14 school year are included in the following pages Revenue State revenue estimates are based on 1782 ADA. The administration will monitor the ADA each reporting period and make recommendations to adjust the state revenue estimates if necessary. The local revenue for the General Fund includes the same tax rate as the last year at $1.10005. Revenue for the Interest and Sinking Fund reflects a ½ cent reduction to $0.375 for a total rate of $1.47505. Taxable Values Certified values from Denton County Appraisal District were used for the tax calculations. The values reflect less than 1% increase in our property values. Salaries The current budget estimate includes all salary increases and substitute rate increases approved during the June Board meeting. Other Appropriations All other appropriations are included as discussed including a preliminary budget for an SRO, and reductions in the utility accounts based on the previous five year’s expenditures. Roof Insurance Claim We have an ongoing roof replacement and repairs that will not be completed prior to the end of the 12/13 fiscal year. We will amend the 13/14 budget in September as necessary to include the remainder of the repairs. All the repairs are paid for by insurance proceeds excluding the deductible.
Date Run: Cnty Dist:
08-14-2013 4:22 PM 061-910
Budget Board Report by Fund Argyle ISD Total Estimated Revenues by Fund, Function, Object
199/4 GENERAL FUND Class Object 5000
Description
REVENUES
5700
REVENUE-LOCAL AND INTERMED
5800
STATE PROGRAM REVENUES
5900
FEDERAL PROGRAM REVENUES
7000
12,200,000.00
78.25%
3,322,218.00
21.31%
69,200.00
.44%
.00
.00%
15,591,418.00
100.00%
15,591,418.00
100.00%
OTHER RESOURCES ACCOUNTS
7900 Total
Recommended Estimated Percent of Revenues Total Fund
OTHER RESOURCE ACCOUNTS 00 OTHER USES
Total Estimated Revenue
Program: BUD2000 Page: 1 of 8 File ID: N
Date Run: Cnty Dist:
08-14-2013 4:22 PM 061-910
Budget Board Report by Fund Argyle ISD Total Appropriations by Fund, Function, Object
Program: BUD2000 Page: 2 of 8 File ID: N
199/4 GENERAL FUND Class Object
Description
Recommended Percent of Appropriations Total Fund
11 INSTRUCTION 6100
PAYROLL COSTS
8,471,962.00
53.65%
6200
PROFESSIONAL & CONTRACTED
233,000.00
1.48%
6300
SUPPLIES AND MATERIALS
223,174.00
1.41%
8,928,136.00
56.54%
174,327.00
1.10%
Total
11 INSTRUCTION
12 INSTRUCTIONAL RESOURCES/MEDIA 6100
PAYROLL COSTS
6200
PROFESSIONAL & CONTRACTED
6300
SUPPLIES AND MATERIALS
Total
12 INSTRUCTIONAL RESOURCES
8,200.00
.05%
37,725.00
.24%
220,252.00
1.39%
13 CURRICULUM & STAFF DEVELOPMENT 6100
PAYROLL COSTS
11,110.00
.07%
6200
PROFESSIONAL & CONTRACTED
19,250.00
.12%
6300
SUPPLIES AND MATERIALS
1,900.00
.01%
6400
OTHER OPERATING COSTS
12,230.00
.08%
44,490.00
.28%
Total
13 CURRICULUM & STAFF DEVEL
21 INSTRUCTIONAL LEADERSHIP 6100
PAYROLL COSTS
115,864.00
.73%
6300
SUPPLIES AND MATERIALS
5,225.00
.03%
6400
OTHER OPERATING COSTS
1,530.00
.01%
122,619.00
.78%
970,590.00
6.15%
Total
21 INSTRUCTIONAL LEADERSHIP
23 SCHOOL LEADERSHIP 6100
PAYROLL COSTS
6200
PROFESSIONAL & CONTRACTED
30,200.00
.19%
6300
SUPPLIES AND MATERIALS
12,615.00
.08%
6400
OTHER OPERATING COSTS
13,125.00
.08%
1,026,530.00
6.50%
363,063.00
2.30%
Total
23 SCHOOL LEADERSHIP
31 GUIDANCE AND COUNSELING SVS 6100
PAYROLL COSTS
6200
PROFESSIONAL & CONTRACTED
6300 6400 Total
9,345.00
.06%
SUPPLIES AND MATERIALS
19,105.00
.12%
OTHER OPERATING COSTS
105.00
.00%
391,618.00
2.48%
183,815.00
1.16%
31 GUIDANCE AND COUNSELING
33 HEALTH SERVICES 6100
PAYROLL COSTS
6200
PROFESSIONAL & CONTRACTED
1,050.00
.01%
6300
SUPPLIES AND MATERIALS
4,570.00
.03%
6400
OTHER OPERATING COSTS
605.00
.00%
190,040.00
1.20%
Total
33 HEALTH SERVICES
Date Run: Cnty Dist:
08-14-2013 4:22 PM 061-910
Budget Board Report by Fund Argyle ISD Total Appropriations by Fund, Function, Object
Program: BUD2000 Page: 3 of 8 File ID: N
199/4 GENERAL FUND Class Object
Description
Recommended Percent of Appropriations Total Fund
34 STUDENT TRANSPORTATION 6100
PAYROLL COSTS
6200
PROFESSIONAL & CONTRACTED
6300 6400 Total
264,236.00
1.67%
66,000.00
.42%
SUPPLIES AND MATERIALS
146,700.00
.93%
OTHER OPERATING COSTS
19,500.00
.12%
496,436.00
3.14%
PAYROLL COSTS
.00
.00%
35 FOOD SERVICES
.00
.00%
502,914.00
3.18%
34 STUDENT TRANSPORTATION
35 FOOD SERVICES 6100 Total
36 CO-CURRICULAR ACTIVITIES 6100
PAYROLL COSTS
6200
PROFESSIONAL & CONTRACTED
78,700.00
.50%
6300
SUPPLIES AND MATERIALS
121,400.00
.77%
6400
OTHER OPERATING COSTS
113,300.00
.72%
816,314.00
5.17%
Total
36 CO-CURRICULAR ACTIVITIES
41 GENERAL ADMINISTRATION 6100
PAYROLL COSTS
469,253.00
2.97%
6200
PROFESSIONAL & CONTRACTED
116,250.00
.74%
6300
SUPPLIES AND MATERIALS
11,500.00
.07%
6400
OTHER OPERATING COSTS
52,475.00
.33%
41 GENERAL ADMINISTRATION
649,478.00
4.11%
332,357.00
2.10%
Total
51 PLANT MAINTENANCE & OPERATION 6100
PAYROLL COSTS
6200
PROFESSIONAL & CONTRACTED
1,346,200.00
8.52%
6300
SUPPLIES AND MATERIALS
123,000.00
.78%
6400
OTHER OPERATING COSTS
67,500.00
.43%
6600
CPTL OUTLY LAND BLDG & EQUIP
.00
.00%
1,869,057.00
11.84%
Total
51 PLANT MAINTENANCE & OPER
52 SECURITY & MONITORING SERVICES 6200
PROFESSIONAL & CONTRACTED
87,500.00
.55%
6300
SUPPLIES AND MATERIALS
5,000.00
.03%
6400
OTHER OPERATING COSTS
.00
.00%
92,500.00
.59%
105,348.00
.67%
Total
52 SECURITY & MONITORING SE
53 DATA PROCESSING SERVICES 6100
PAYROLL COSTS
6200
PROFESSIONAL & CONTRACTED
62,000.00
.39%
6300
SUPPLIES AND MATERIALS
160,000.00
1.01%
6400
OTHER OPERATING COSTS
1,600.00
.01%
6600
CPTL OUTLY LAND BLDG & EQUIP
.00
.00%
328,948.00
2.08%
Total
53 DATA PROCESSING SERVICE
Date Run: Cnty Dist:
08-14-2013 4:22 PM 061-910
Budget Board Report by Fund Argyle ISD Total Appropriations by Fund, Function, Object
Program: BUD2000 Page: 4 of 8 File ID: N
199/4 GENERAL FUND Class Object
Description
Recommended Percent of Appropriations Total Fund
81 FACILITIES ACQ & CONSTRUCTION 6600 Total
CPTL OUTLY LAND BLDG & EQUIP
.00
.00%
.00
.00%
PROFESSIONAL & CONTRACTED
135,000.00
.85%
91 CONTRACTED INST BETWEEN
135,000.00
.85%
350,000.00
2.22%
350,000.00
2.22%
130,000.00
.82%
130,000.00
.82%
15,791,418.00
100.00%
81 FACILITIES ACQ & CONSTRUC
91 CONTRACTED INST BETWEEN SCHOOL 6200 Total
93 PAYMENTS-SHARED SERVICES 6400 Total
OTHER OPERATING COSTS 93 PAYMENTS-SHARED SERVICE
99 INTERGOVERNMENTAL CHARGES 6200 Total
PROFESSIONAL & CONTRACTED 99 INTERGOVERNMENTAL CHAR
Total Appropriations
Fund 199/4 Totals Balance
.00
.00%
Estimated Revenue
15,591,418.00
100.00%
Appropriations
15,791,418.00
100.00%
Date Run: Cnty Dist:
08-14-2013 4:22 PM 061-910
Budget Board Report by Fund Argyle ISD Total Estimated Revenues by Fund, Function, Object
240/4 NATL BREAKFAST/LUNCH PROGRAM Class Object 5000
Description
REVENUES
5700
REVENUE-LOCAL AND INTERMED
5800
STATE PROGRAM REVENUES
5900
FEDERAL PROGRAM REVENUES
Total
Recommended Estimated Percent of Revenues Total Fund
00 OTHER USES
Total Estimated Revenue
708,170.00
77.79%
28,838.00
3.17%
173,400.00
19.05%
910,408.00
100.00%
910,408.00
100.00%
Program: BUD2000 Page: 5 of 8 File ID: N
Date Run: Cnty Dist:
08-14-2013 4:22 PM 061-910
Budget Board Report by Fund Argyle ISD Total Appropriations by Fund, Function, Object
Program: BUD2000 Page: 6 of 8 File ID: N
240/4 NATL BREAKFAST/LUNCH PROGRAM Class Object
Description
Recommended Percent of Appropriations Total Fund
35 FOOD SERVICES 6100
PAYROLL COSTS
6200
PROFESSIONAL & CONTRACTED
6300 6400 6600
CPTL OUTLY LAND BLDG & EQUIP
Total
401,451.00
44.10%
12,470.00
1.37%
SUPPLIES AND MATERIALS
491,957.00
54.04%
OTHER OPERATING COSTS
4,530.00
.50%
.00
.00%
910,408.00
100.00%
910,408.00
100.00%
35 FOOD SERVICES
Total Appropriations
Fund 240/4 Totals Balance
.00
.00%
Estimated Revenue
910,408.00
100.00%
Appropriations
910,408.00
100.00%
Date Run: Cnty Dist:
08-14-2013 4:22 PM 061-910
Budget Board Report by Fund Argyle ISD Total Estimated Revenues by Fund, Function, Object
511/4 DEBT SERVICE FUNDS-LOC DEFINED Class Object 5000
REVENUES
5700 7000
REVENUE-LOCAL AND INTERMED
4,171,000.00
100.00%
.00
.00%
4,171,000.00
100.00%
4,171,000.00
100.00%
OTHER RESOURCES ACCOUNTS
7900 Total
Description
Recommended Estimated Percent of Revenues Total Fund
OTHER RESOURCE ACCOUNTS 00 OTHER USES
Total Estimated Revenue
Program: BUD2000 Page: 7 of 8 File ID: N
Date Run: Cnty Dist:
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Budget Board Report by Fund Argyle ISD Total Appropriations by Fund, Function, Object
Program: BUD2000 Page: 8 of 8 File ID: N
511/4 DEBT SERVICE FUNDS-LOC DEFINED Class Object 8000
Description
Recommended Percent of Appropriations Total Fund
OTHER USES ACCOUNTS
8900
.00
.00%
.00
.00%
DEBT SERVICE
4,171,000.00
100.00%
71 DEBT SERVICE
4,171,000.00
100.00%
4,171,000.00
100.00%
.00
.00%
Estimated Revenue
4,171,000.00
100.00%
Appropriations
4,171,000.00
100.00%
Total
OTHER USES ACCOUNTS 00 OTHER USES
71 DEBT SERVICE 6500 Total
Total Appropriations
Fund 511/4 Totals Balance
Grand Totals Balance
.00
Estimated Revenue
20,672,826.00
Appropriations
20,872,826.00
End of Report
Argyle ISD Recommended Budget by Function 2013 ‐ 2014
General Fund (199) Function
Description
Amount
11
Instruction
8,928,136
12
Instructional Resources
220,252
13
Curriculum & Staff Development
44,490
21
Instructional Leadership
122,619
23
School Leadership
1,026,530
31
Guidance and Counseling
391,618
33
Health Services
190,040
34
Student Transportation
496,436
36
Co‐Curricular
816,314
41
General Administration
649,478
51
Plant Maintenance & Operation
1,869,057
52
Security & Monitoring Services
92,500
53
Data Processing Services
328,948
91
Recapture
135,000
93
Payments to Shared Services
350,000
99
Intergovernmental
130,000
Total General Fund
15,791,418
Food Service Fund (240) 35 Food Services Total Food Service Fund
910,408 910,408
Debt Service Fund (511) 71 Debt Service Total Debt Service Fund
4,171,000 4,171,000
Recommended Budget 8.19.13